{"data":{"id":"us-va/23vac10-210-5060","jurisdiction":"us-va","citation":"23VAC10-210-5060","heading":"Tobacco products","body":"The tax applies to retail sales of cigarettes, cigars and other tobacco products. The tax is computed on the sales price as set forth in 23VAC10-210-4000 without any deduction for excise or other taxes on the products, whether such taxes are levied by the United States, the Commonwealth of Virginia, or any city, town or county.","path":["Title 23. Taxation","Agency 10. Department of Taxation","Chapter 210. Retail Sales and Use Tax"],"source_url":"https://law.lis.virginia.gov/admincode/title23/agency10/chapter210/section5060/","current_through":"2026 Regular Session (effective July 1, 2026)","vintage":"","retrieved_at":"2026-09-14T04:54:16Z","sha256":"2d5f875066cec291d289db5eda53a7446a329aefe098f344cdc3f1292edd4244","source_id":"us-va-vac","stale":false,"prev":"us-va/23vac10-210-4070","next":"us-va/23vac10-210-5070"},"notice":"GroundRules: Original legal text. Not legal advice."}